<SCRIPT><!-- fnSetRotation function --> 
//oObj input requires that a matrix filter be applied. 
//deg input defines the requested angle of rotation.
var deg2radians = Math.PI * 2 / 360;
function fnSetRotation(oObj, deg)
{    rad = deg * deg2radians ;
    costheta = Math.cos(rad);
    sintheta = Math.sin(rad);

    oObj.filters.item(0).M11 = costheta;
    oObj.filters.item(0).M12 = -sintheta;
    oObj.filters.item(0).M21 = sintheta;
    oObj.filters.item(0).M22 = costheta;

}

<!-- fnResize function --> 
//oObj input requires that a matrix filter be applied. 
//flMultiplier input defines the amount by which the oObj is resized.
function fnResize(oObj, flMultiplier)
{    oObj.filters.item(0).M11 *= flMultiplier;
    oObj.filters.item(0).M12 *= flMultiplier;
    oObj.filters.item(0).M21 *= flMultiplier;
    oObj.filters.item(0).M22 *= flMultiplier;
}


var iCount = 400;
<!-- fnSpin function --> 
function fnSpin(oObj)
{

<!-- The function chosen for flMultiple defines size changes in the animation. -->
	var flMultiple = iCount/720; 
	iCount += 4;

<!-- The number of 360-degree rotations is three. -->
	if (iCount>=360*3)     {
	oObj.onfilterchange = null;
	}

	fnSetRotation(oObj, iCount);
	fnResize(oObj, flMultiple);
}
</SCRIPT>

<!-- When loaded, the onfilterchange event is fired as the filter makes 
its initial settings.  This starts the animation.-->
<DIV ID="oDiv" STYLE="position:absolute; 
	filter:progid:DXImageTransform.Microsoft.Matrix(sizingMethod='auto expand')"
		onfilterchange="fnSpin(this)" >
	<DIV STYLE=" background-color: lightblue; padding:5;">
	    SOME TEXT<BR/>
	    SOME TEXT<BR/>
	    SOME TEXT<BR/>
	    SOME TEXT<BR/>
	</DIV>
</DIV>


<SCRIPT>
                
var deg2radians = Math.PI * 2 / 360;
<!-- fnSetRotation function --> 
//oObj input requires an matrix filter applied. 
//deg input defines the requested angle of rotation.
{    rad = deg * deg2radians ;
    costheta = Math.cos(rad);
    sintheta = Math.sin(rad);

    oObj.filters.item(0).M11 = costheta;
    oObj.filters.item(0).M12 = -sintheta;
    oObj.filters.item(0).M21 = sintheta;
    oObj.filters.item(0).M22 = costheta;
}
</SCRIPT>